Account book



Jfine 3 "1930. KALADA 1,761,078

' ACCOUNT BOOK Filed Oct. 26, 1 929 RECORD or CASH PAYMENTS FOR m3! MOS Nam. Paves 1 I an uwowuo; usoaau Taiwan FOR THEMON TH 0! d) 4 Fig.2

Patented June 3, 1930 UNITED SA GUSTAV KALADA, or-rrrrsnuneri, PENNSYLVANIA ACCOUNT BOOK Application filed October 26,1929; -Seria1 No. 402,565. I

My invention maybe applied with equal advantage to either loose leaf account books or those in which the leaves are permanently bound.

In bookkeeping when a page has been filled the page is turned over and the footings or totals at the bottom of the filled page are transferred to the top of the columns of the next page.

In the present practice the custom is to turn the filled page repeatedly back and forward to note the totals and to place them at the top of the proper columns on the next page, and as this operation is inconvenient .Ll'ld. tedious the amounts entered on the new page are frequently wrong or placed in the wrong columns.

The object which I have in view is the pro vision of an account book which will make the operation of the transfer of totals from one page to the next more convenient and to I an account book, the top of the front page be-' ing turned down to expose the top of the columns of the'next page. V

Fig. 2 is a similar view wherein the backs or reverse sides of the pages are ruled for a different character of accounting, and the bottom of the top page is turned up so as to expose theline of totals at the bottom of the 7 under page. v

Fig. 3 is a sectlonal view of a loose leaf ac count book constructed in accordance with my invention, the leaves being sectioned along the line 3-3 in Fig. 1 and the covers of the book being sectioned in the sameplane.

Referring first to Fig. 10f the drawings, 1 represents one page of a loose leaf account ope 1 In many cases the rear sides or backs of the book and 2' the next page in the rear of the same. Each of the pages is provided with a tab or lateral extension 3 intermediate of its height, which is provided with holes t to receive the binding posts or fasteners 5 by means of which the leaves may be found between the covers 6 of the book.

In the bottom line of page l are found the.

totals of the amounts which have been entered in the corresponding columns, page 1 being thus shown filled, and the bookkeeper must now enter these totals at the top of the correspondingcolumns on page 2 on a line markedv Amount brought forward. i To do this he folds the top of page 1 downwardly as shown at 7 so as to expose the upper portion ofpage 2, and he then proceeds to .enter in the top line of the columns on page 2 the totals which he has taken from the bottom line of page 1.

To provide for this folding the left hand edge ofthe page adjacent to the top of the latter is cut awayso asto clear the binding posts. 5 and to enable the tops of the pages to be folded down, as shown'at 7, when the book pages areruled for other items of accounting and these accounts are'kept-frompage to.-

page in the opposite direction from that in which the accounts illustrated in Fig. ;1 are kept. i

In such case the bottoms of the pages are likewise cut away to clear the binding, so that the bottom of the page may be turned up to expose the totals of the under page so that they may be transferred to the top 'of the,

corresponding columns of the upper page.

Thus in Fig. 2, 1 represents the'reverse face of page 1 in Fig. 1 and'2 the reverse face of page 2 in Fig.1 and the bottom portion of page I is shown turned up as .at 7 to expose the line of totals at the bottom of page 2 so that these totals may be entered in the top line of the corresponding columns on page 1 By means of my invention the transfer of totals or footings from one page to the other of an account book is greatly facilitated and I the possibility of error either in the amounts or places entered is much reduced.

' It is evident that the tops and bottoms of the pages should be cut awaysufficiently so that when the book is open the tops or bottoms of the pages may be folded down or up,

as the case may be, Without interfering with the binding, the covers or the other pages.

WVhat I desire to claim is 1. 111* an" account book, the combination- With the book covers of a plurality of pages bound between the covers, th'e book covers extending the full height of thepages; the" pages being ruled into columns for the entry of items of various characters and the pages being cut away at their upper portion of the bound margin edges whereby portions of the page's reniain unbound topermit; when the book isopen, aportion ofone' 'page'to be fold ed down on itself to simultaneously expose the" bottom ofthe columns'ofone; page and the tops of the corresponding columns on the other page;

QQIn an account bo'ok, the' o'onibination with the'book coversof aplur'ality ofpages bo'u'n'd-' betw\ een the covers, the book covers extending thefull height of the pages, the

pages' being ruledinto columns'for'the entry of it'ein's'of various characters and the pages being crit aWa'y alongtheirbound edges adjacent to their tops andbottoms'whereby portibii'sof the pa ges' remain unbound to permit the tolporbottom of an-exposed page to be'folded back'onitself to simultaneously elk-- pose-the totals at the bottom of' the coluinns of one page-"and the top of the corresponding colurnns'of the next age;

3.1111 an account book; the'conibina tion of a plurality of'p'age's'bound between covers, the'pa'ges-"beingruled into "columns for 'theentry of items of various charaeters and the pagesbeing cut at the lower portion of the" bou'nd'niargin 'Whereby'a'portion of the pages. remain'unbound't'o permit, when theb'ook is open; a'poftion of one page'to be folded'upoii itself to simultaneously expose the bottom of the columns'ofone page and thje 'tops'of the corresponding columns on the next page.

Signed at Pittsburgh, Pa, this 23rd day of October 1929. r V

GUSTAV KALADA.. 

